Game Analysis Of Collusion In Final Settlement Of Construction Project

Construction projects have been playing an important role in China’s economic construction.With the continuous development of society,more accurate and higher requirements are put forward for the reasonable use of construction project cost and the control of construction project capital flow,and new difficulties and challenges are also faced by construction projects.Among them,the completion settlement of construction projects and the audit work have a significant impact on the use of the final balance funds of construction projects,and the audit results are an important basis for the final settlement of the whole project.After investigation,it is found that the collusion between the construction party and the audit party has always existed,which will seriously affect the interests of the construction party.Therefore,the game model is constructed to solve this problem,and the system dynamics simulation analysis is carried out based on the actual case,so as to put forward appropriate suggestions for the collusion problem.First of all,this paper uses the game theory and collusion theory to analyze the collusion behavior between the auditor and the construction.Through the establishment of the game model,it is concluded that the collusion behavior of the construction party and the auditor will be relatively easy without the effective supervision of the audit and supervision organ.Then,by analyzing the collusion between the construction party and the audit party,and using the evolutionary game theory,we build the evolutionary game model among the construction party,the audit party and the audit supervision agency,solve the Nash equilibrium,and determine different evolutionary strategies.Then combined with the case,based on the system dynamics and the use of Vensim software for simulation analysis,by adjusting different external variables to observe the evolution process,we can get effective methods to reduce the collusion rate.Finally,according to the simulation analysis,some practical suggestions are put forward,such as reducing the supervision cost,parallel reward and punishment mechanism,improving the auditor’s income,establishing reputation system and so on.This paper combines the game theory and system dynamics theory to study the audit collusion of the completion settlement of the construction project,which provides a reasonable theoretical basis and effective treatment methods for the law enforcement agencies to combat such collusion in the future.